Please someone help me. I need to finish this. All of it

All I need left are the last two pictures.

OPTIMA, INC. Exnected number of frames sold in following quarters: Regarding Inventory: Work-in-process has a zero beginning and ending balance. Direct Materials Inventory dollar amounts need to be rolled forward to get the ending balance: (Beginning + Purchased - Used = Ending) Finished Goods Inventory dollar amounts need to be rolled forward to get the ending balance: (Beginning + Produced - Sold = Ending) Optima Company Balance Sheet 12/31/2019 Borrowing increments Quarterly dividend payments Regarding Inventory: Work-in-process has a zero beginning and ending balance. Direct Materials Inventory dollar amounts need to be rolled forward to get the ending balance: (Beginning + Purchased - Used = Ending) Finished Goods Inventory dollar amounts need to be rolled forward to get the ending balance: (Beginning + Produced Sold = Ending ) Optima Company Sales Budget for the year ending December 31, 2020 Optima Company Production Budget for the year ending Docember 31, 2020 \begin{tabular}{l|r|r|r|r|r|r|} & \multicolumn{5}{c|}{ for the year ending Docember 31, 2020 } \\ & \multicolumn{1}{c}{ Qtr. 1} & Qtr. 2 & Qtr. 3 & Qtr. 4 & Total \\ \cline { 2 - 6 } & 65,000 & 70,000 & 75,000 & 90,000 & 90,000 \\ \hline Budgeted Sales (Units) & 28,000 & 30,000 & 36,000 & 36,000 & 30,000 \\ \hline Desired Ending Inventory (Units) & (26,000) & (28,000) & (30,000) & (36,000) & (36,000) \\ \hline Less: Beginning Inventory (Units) & 67,000 & 72,000 & 81,000 & 90,000 & 84,000 \\ \hline Budgeted Production (Units) & & & & \end{tabular} Optima Company Direct Materials Purchases Budget for the year ending December 31, 2020 Budgeted Production (Units) Production needs Desired ending inventory \begin{tabular}{|rrrrrr|} \hline Qtr. 1 & Qtr. 2 & Qtr. 3 & Qtr. 4 & Total \\ \hline 67,000 & 72,000 & 81,000 & 90,000 & 84,000 \\ \hline 3 & 3 & 3 & 3 & 3 \\ \hline 201,000 & 216,000 & 243,000 & 270,000 & 252,000 \\ 64,800 & 72,900 & 81,000 & 75,600 & \\ \hline \end{tabular} Optima Company Direct Materials Purchases Budget for the year ending December 31, 2020 Optima Company Direct Labor Budget for the year ending December 31, 2020 Budgeted Production (Units) Hours per unit Hours needed Cost per hour Total Cost \begin{tabular}{|rrrrr|} \hline Qtr. 1 & Qtr. 2 & Qtr. 3 & \multicolumn{1}{|c|}{ Qtr. 4 } & \multicolumn{1}{|c|}{ Total } \\ \hline 67,000 & 72,000 & 81,000 & 90,000 & 310,000 \\ \hline 0.50 & 0.50 & 0.50 & 0.50 & \\ \hline 33,500.00 & 36,000.00 & 40,500.00 & 45,000.00 & 155,000.00 \\ \hline 15,00 & 15.00 & & 15.00 & 15.00 \\ \hline$502,500.00 & $540,000.00 & $607,500.00 & $675,000.00 & $2,325,000.00 \\ \hline \end{tabular} Optima Company Overhead Budget for the year ending December 31, 2020 Optima Company Overhead Budget for the year ending December 31, 2020 Budgeted hours Variable Rate Budgeted VOH Budgeted FOH Total OH Optima Company Selling and Administrative Expenses Budget for the year ending December 31,2020 Budgeted Sales (Units) Variable Rate Variable expenses Fixed expenses Total expenses \begin{tabular}{|rrrrr|} \hline Qtr. 1 & \multicolumn{1}{c}{ Qtr. 2 } & \multicolumn{1}{c}{ Qtr. 3 } & \multicolumn{1}{l|}{ Qtr. 4 } & \multicolumn{1}{l|}{ Total } \\ \hline 65,000 & 70,000 & 75,000 & 90,000 & 300,000 \\ 6.00 & 6.00 & 6.00 & 6.00 & \\ \hline 390,000.00 & 420,000.00 & 450,000.00 & 540,000.00 & 1,800,000.00 \\ \hline 200,000.00 & 200,000.00 & 200,000.00 & 200,000.00 & 800,000.00 \\ \hline$590,000.00 & $620,000.00 & $650,000.00 & $740,000.00 & $2,600,000.00 \\ \hline \end{tabular} Optima Company Budgeted Cost Per Unit for the year ending December 31,2020 Unit Cost Budgeted Manufacturing Costs: Direct Materials Direct Labor Overhead: Budgeted Cost Per Unit for the year ending December 31, 2020 Unit Cost Budgeted Manufacturing Costs: Direct Materials Direct Labor Overhead: Variable Fixed Total Unit Costs Optima Company Cost of Goods Sold Budget for the year ending December 31, 2020 Budgeted Sales (Units) Qtr.1Qtr.2Qtr.3Qtr.4Total Budgeted Manufacturing Costs per unit Budgeted Cost of Goods Sold Optima Company Cash Budget for the year ending December 31, 2020 \begin{tabular}{l|r|r|r|r|r|} \hline \multicolumn{1}{c}{ Budgeted Cash Receipts } & Qtr. 1 & Qtr. 2 & Qtr. 3 & Qtr. 4 & Total \\ \cline { 2 - 6 } Budgeted Sales Revenue & & & & & \\ \hline Cash Collections & 1,742,000.00 & 1,876,000.00 & 2,010,000.00 & 2,412,000.00 & 8.040,000.00 \\ \hline Credit Collections (Current Month) & 217,750.00 & 234,500.00 & 251,250.00 & 301,500.00 & 1,005,000.00 \\ \hline \end{tabular} Optima Company Cash Budget for the year ending December 31, 2020 Budgeted Cash Disbursements Budgeted Raw Materials Purchases \begin{tabular}{c|lcccc} \hline Qtr. 1 & Qtr. 2 & Qtr. 3 & Qtr. 4 & Total \\ \hline 411,000.00 & 448,200.00 & 502,200.00 & 529,200.00 & 1,891,200.00 \end{tabular} Raw Materials Payments (Current Month) Raw Materials Payments (Following Month) Direct Labor Manufacturing Overhead less: Depreciation Selling and Administrative Expenses less: Depreciation Equipment Purchases Dividend Payments \begin{tabular}{|r|r|r|r|r|} \hline 329,280.00 & 358,560.00 & 401,760.00 & 423,360.00 & 1,512,960.00 \\ \hline 90,000.00 & 82,320.00 & 89,640.00 & 100,440.00 & 362,400.00 \\ \hline 502,500.00 & 540,000.00 & 607,500.00 & 675,000.00 & 2,325,000.00 \\ \hline 543,000.00 & 563,000.00 & 599,000.00 & 635,000.00 & 2,340,000.00 \\ \hline(75,000.00) & (75,000.00) & (75,000.00) & (75,000.00) & (300,000.00) \\ \hline 590,000.00 & 620,000.00 & 650,000.00 & 740,000.00 & 2,600,000.00 \\ \hline(50,000.00) & (50,000.00) & (50,000.00) & (50,000.00) & (200,000.00) \\ & & & 750,000.00 & 750,000.00 \\ \hline 250,000.00 & 250,000.00 & 250,000.00 & 250,000.00 & 1,000,000.00 \\ \hline$2,179,780.00 & $2,288,880.00 & $2,472,900.00 & $3,448,800.00 & $10,390,360.00 \\ \hline \end{tabular} Budgeted Annual Cash Flow Beginning Cash Balance Plus: Cash Receipts Less: Cash Payments Preliminary Cash Balance Cash Borrowed / Repaid Optima Company Income Statement for the year ending December 31, 2020 Sales Less: COGS Gross margin Less: S\&A Expenses Income before taxes Optima Company Retained Earnings Statement for the year ending December 31,2020 Beginning Retained Eamings Add: Net Income(Loss) Deduct Dividends Ending Retained Earnings Optima Company Balance Sheet Docmeber 31, 2020 Assets Liabilities and Stockholders Equity Cash 40,000.00 Accounts Payable Accounts Receivable Line of Credit Payable Finished Goods inventory Capital Stock Direct Materials Inventory Retained Earnings Plant, Property, and Equipment